The Italian Revenue Agency (Agenzia delle Entrate), with replies No. 28 and No. 29 of 12 February 2025, clarified that a non-resident is not required to purchase the property in the last municipality of residence to qualify for the first-home tax relief (Bonus Prima Casa). Furthermore, it specified the necessary documents in cases where the property is sold within five years, and a plot of land is purchased abroad instead. The tax benefit is not revoked if the land, intended for the construction of a main residence, is purchased abroad within one year of selling the tax-relieved property in Italy. Additionally, the property must reach its essential structural form, including the roof, within the same year and be used as the habitual residence, which must be proven through a series of documents.
